What is a SOC 2 Bridge Letter?
A SOC 2 Bridge Letter is a document issued by a company’s auditor or internal compliance team to cover the gap between the expiration of the latest SOC 2 report and the next audit period. Since SOC 2 reports are typically issued annually, there can be a period where customers or stakeholders may not have up-to-date assurance on the organization’s security and compliance posture. A bridge letter helps maintain trust by confirming that the organization’s security controls remain in place during this gap.
Why Is a SOC 2 Bridge Letter Important?
1. Continuous Assurance for Customers & Partners
SOC 2 reports help customers evaluate a company’s security practices. A bridge letter ensures that clients and business partners don’t experience uncertainty due to an expired report.
2. Maintains Trust & Credibility
Without a bridge letter, stakeholders might assume there were security lapses during the audit gap. Issuing a bridge letter reassures them that controls remain in effect.
3. Avoids Business Disruptions
Many organizations require an active SOC 2 report before engaging in business. A bridge letter prevents delays by providing interim assurance.
4. Addresses Compliance Requirements
For companies following strict compliance frameworks, a bridge letter helps demonstrate ongoing adherence to security and privacy standards.
Best Practices for Creating a SOC 2 Bridge Letter
1. Include Key Details
A bridge letter should specify:
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The period covered by the letter
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The last SOC 2 report date and expiration
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Confirmation that no major security or control changes occurred
2. Be Transparent About Any Changes
If there were any material changes to security policies, disclose them in the letter and explain any remediation steps.
3. Keep It Signed and Official
The letter should be signed by a senior executive, compliance officer, or external auditor to add credibility.
4. Avoid Overpromising
A bridge letter is not a substitute for an actual SOC 2 report. It should only confirm the ongoing effectiveness of controls, not make guarantees.
5. Align With Audit Timelines
Issue the letter promptly after the last SOC 2 report expires to avoid any gaps in compliance documentation.
Advantages of Using a SOC 2 Bridge Letter
- Sustains Customer Confidence – Customers continue to trust that your organization follows secure practices, even during the audit gap.
- Helps with Vendor and Partner Due Diligence – Third parties requiring SOC 2 compliance can rely on the bridge letter instead of rejecting outdated reports.
- Simplifies Compliance Reporting – Instead of scrambling to provide an updated SOC 2 report, companies can issue a bridge letter as an interim solution.
- Supports Sales & Business Continuity – Sales teams can use the bridge letter to reassure potential clients that security and compliance are still in place.
A SOC 2 Bridge Letter is a simple but effective way to maintain transparency and trust during SOC 2 reporting gaps. While it doesn’t replace an actual SOC 2 audit, it reassures customers and business partners that your security controls remain intact. By following best practices, organizations can ensure that compliance remains uninterrupted while waiting for their next SOC 2 report.
